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A light and gas supplier inquired whether its non-payment claim procedure was sufficient to adjust the VAT taxable base for bad debts. The Directorate General for Taxes (DGT) ruled that since the law does not specify particular methods of proof, any means admissible in law that allows for the verification of the claim may be used.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si el procedimiento seguido por la consultante es un medio suficiente para acreditar que se ha instado el cobro de la deuda para la modificación de base imponible de créditos incobrables a que se refiere el artículo 80.cuatro, de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
La normativa de IVA no prevé medios de prueba específicos para acreditar la reclamación de cobro exigida por el artículo 80.cuatro. Por tanto, se puede utilizar cualquier medio de prueba admitido en Derecho que permita acreditar la remisión del contenido, la identidad de remitente y destinatario, así como el resultado y la fecha de entrega. El medio debe ofrecer garantías equivalentes a la reclamación judicial o requerimiento notarial para asegurar el conocimiento de la reclamación por el destinatario.
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